2019 (4) TMI 1072

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....imalendu Biswas, GM (Finance) & Hemant karnani Adv. for the Appellant (s) Shri S. S. Chattopadhyay, Suptd. (A. R.) for the Revenue ORDER PER CORAM The facts of the case in brief are that M/s. Indian Oil Corporation Limited, had depot at Raxaul. The appellant herein, was receiving duty paid products from their Barauni Refinery during the period from January 2008 to April 2008. Show Caus....

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....e Super Diesel and Xtra Premium MS are prepared by ad-mixing high concentration additives with high Speed Diesel and Motor Spirit received from their Refinery and by processing the same by extra treatment to make the product more effective and marketable. The process of blending of additives with HSD received from BRPL Refinery did not amount to manufacture since, no new product with different nam....

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....both sides and perused the appeal records. 6. I find that the issue is no more res-entigra in view of the Tribunal's decision in Hindustan Petroleum Corporation Ltd. Vs. CCE, Delhi & Rohtak reported in 2009(234)E.L.T.648 whereby the Tribunal, has held that a process or treatment to enhance the marketability of a product or to improve the value addition does not amount to manufacture. The releva....

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.... below, hold that this process does not amount to 'manufacture' and hence would not attract any central excise duty. 4.1 The MS and HSD after being blended with small quantity of MFAs remain MS and HSD only, conforming to ISI specifications IS : 2796-2000 and IS : 2000 respectively. Just because blending improves their quality and after blending they are sold under different brandnames like 'Speed....